The Lawyer’s new Southeast Asia Elite report contains the most detailed research available on the local firms that are leading the way in the 10 Association of Southeast Asian Nations (ASEAN) region. It reveals which firms are best positioned to take advantage of the unified market and those that are true leaders in their individual markets... Read more

An exhaustive analysis of the UK market including every firm in the top 200 ranked, analysed and benchmarked, UK chambers ranked by turnover, revenue per barrister and which international firms are most active in the UK.

MOLITOR Avocats à la Cour

Article

Employee share plans guide — Luxembourg

14 February 2013

The Practical Law Company’s Multi-Jurisdictional Guide to Employee Share Plans 2012/13 features this extract on Luxembourg written by Michel Molitor and Nadine Bogelmann of MOLITOR Avocats à la Cour. As the law in Luxembourg does not specifically regulate employee share plans, they can be very flexible. In practice, employee share plans can be split into two types — ordinary share option plans and tradable share option plans — both of which are discussed in this extract.

About 25% of all companies based in Luxembourg offer an employee share plan to some or all of their employees. These plans are particularly common in the fi nancial sector.

An employer can offer participation in an employee share plan over shares in a foreign parent company. However, the employer may have to publish a prospectus for these offers ( see Question 29)…

If you are registered and logged in to the site, click on the link below to read the rest of the Molitor briefing. If not, please register or sign in with your details below.

Email newsletters

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Luxembourg isn’t just a financial centre. Over the past few years, Luxembourg has made significant efforts to diversify its marketplace and to ensure its attractiveness as one of the leading countries in Europe in IT/IP and e-commerce.